Treasury Regulations · 26 CFR
§ 31.3111-3. When employer tax attaches.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 3111
Cite as 26 CFR § 31.3111-3
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
- Issued under
- 26 U.S.C. § 3111
- Length
- 29 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
The employer tax attaches at the time that the wages are paid by the employer. For provisions relating to the time of such payment, see § 31.3121(a)-2.
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Where it sits in 26 CFR
- Subchapter C Employment taxes and collection of income tax at source
- Part 31 Employment taxes and collection of income tax at source
- Subpart B Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)
- Tax on Employers
Nearby sections
- § 31.3111-1 Measure of employer tax.
- § 31.3111-2 Rates and computation of employer tax.
- § 31.3111-3 When employer tax attaches.
- § 31.3111-4 Liability for employer tax.
- § 31.3111-5 Manner and time of payment of employer tax.
- § 31.3111-6 Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.
- § 31.3112-1 Instrumentalities of the United States specifically exempted from the employer tax.